2905 Mercuries: Announcement regarding the first-time application of IFRS 17 "Insurance Contracts" by the company's subsidiary, Mercuries Life Insurance Co., Ltd., and its impact on the company's shareholders' equity

Reporting Date: 2026/05/16 Announcement Date: 2026/05/15 Announcement Time: 18:23:12 Company Code: 2905 Company Name: Mercuries Subject: Announcement regarding the first-time application of International Financial Reporting Standard 17 "Insurance Contracts" by the company's subsidiary, Mercuries Life Insurance Co., Ltd., and its impact on the company's shareholders' equity Compliance Clause: Article 51 Date of Occurrence: 2026/05/15

Explanation: 1. Date of Occurrence: 2026/05/15 2. Company Name: Mercuries Investment Holdings Co., Ltd. 3. Relationship with the Company (please enter 'the company' or 'subsidiary'): The Company 4. Mutual shareholding ratio: Not applicable 5. Reason for Occurrence: Mercuries Life Insurance Co., Ltd., a subsidiary of the Company, applied International Financial Reporting Standard 17 "Insurance Contracts" from January 1, 2026 (Republic of China calendar year 115), and retrospectively restated prior year financial statements. The details of the impact on the Company's shareholders' equity are as follows:

Unit: NTD Thousands December 31, 2025 (Restated) March 31, 2025 (Restated) January 1, 2025 (Restated) ------------------------------- ---------------------------- --------------------------- Increase (Decrease) in Capital Reserve 297,250 (834) 0 Increase (Decrease) in Retained Earnings 31,811,168 41,066,101 41,315,613 Increase (Decrease) in Other Equity (8,820,075) 6,262,913 3,312,537 ------------------------------- ---------------------------- --------------------------- Total 23,288,343 47,328,180 44,628,150 ------------------------------- ---------------------------- ---------------------------

6. Countermeasures: None. 7. Other matters to be explained (if the entity of the event or resolution is a public offering company or above, this material information also complies with Article 7, Paragraph 9 of the Enforcement Rules of the Securities and Exchange Act regarding matters that have a material impact on shareholders' equity or securities prices): None.